But the Board ruled most people would realise the image had been photoshopped, and while it would be considered distasteful by most people, it was not overly sexualised or provocative, Quest News reports.

The Board also found that while the slogan - Get Intimate - is open to many interpretations, the most likely is suggestive of eating a burger made from premium beef.

''It's definitely a sexual sort of image. It says ''get intimate'' so we're not talking about a pet thing. The cow is dressed up as a man,'' she said.

Ms Francis has launched a campaign to make all outdoor advertising G-rated and said people should feel confident they wouldn't have to see "a woman making love to a cow''.

Ms Francis also railed against an earlier Burger Urge condom promotion in which it mailed out condoms.

''I'm not asking for a nanny state. I'm just asking would somebody please make it so that our children are allowed to have their childhood,'' she said.

Advertising Standards also received a complaint about media reports that Burger Urge delivered condoms to letterboxes across Brisbane, but that did not constitute a formal complaint.

''They hadn't actually received the advertising material themselves so we confine our cases to things that people have actually received or seen,'' Advertising Standards chief Fiona Jolly said.

But Burger Urge owner Sean Carthew said the thought parents could manage the arrival of a condom in the letterbox.

'I don't think that a four-year-old who has no understanding of what it is, is going to somehow change the way they behave. If I did think that, we wouldn't have proceeded with this campaign,'' he said

News.com.au's Privacy Policy includes important information about our collection, use and disclosure of your personal information (including to provide you with targeted content and advertising based on your online activities). It explains that if you do not provide us with information we have requested from you, we may not be able to provide you with the goods and services you require. It also explains how you can access or seek correction of your personal information, how you can complain about a breach of the Australian Privacy Principles and how we will deal with a complaint of that nature.

A NOTE ABOUT RELEVANT ADVERTISING: We collect information about the content (including ads) you use across this site and use it to make both advertising and content more relevant to you on our network and other sites.